Abstract (English):
The textbook reveals the theoretical and practical issues of audit as a science and field of activity (practice). The main provisions reflecting preparation and carrying out of audit are systematized. It can be used for independent work of students, questions, tests, situational tasks are given. When developing the textbook, the authors took into account all the recent changes in auditing in Russia. It contains numerous diagrams, drawings, illustrating the theoretical material. Meets the requirements of the Federal state educational standards of higher education of the last generation. It is intended for students of higher educational institutions studying in economic specialties, including bachelors and masters, as well as to assist all students of audit and improve their skills in the field of accounting and auditing.